Like any professional in these increasingly litigious days, auditors must be able to defend their actions through performing at a high level of excellence and being able to prove that they have done so. Remember that the wheels of the law turn very slowly and if something does go wrong it may be four or five years before you need to defend your actions in court. By then you will have long forgotten the fine details on which the case will turn, therefore these details must be fully documented. When the newly minted Senior council (QC) challenges you with all the wisdom of hindsight based on a kn

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